Research On The Internal Control Of Fixed Assets In Public Hospitals

Fixed assets is an important part of public hospital assets,and is the necessary hardware guarantee for hospitals to provide various kinds of inspection and treatment services.Most of the assets of public hospitals are attached to the use of fixed assets.Fixed assets are not only the material basis for the development of the hospital,but also an important means to carry out scientific research and experimental activities in the major hospitals,and also an important factor to measure the comprehensive strength and development potential of a hospital.Because the funds of the fixed assets of the public hospitals are mainly derived from the government's financial and bank loans,it involves a huge amount of money and is prone to the risk of error and fraud compared with other assets.Therefore,the safety,integrity and effectiveness of fixed assets will be the top priority of hospital asset management.In the management of fixed assets,public hospitals can learn from the internal control of enterprises,from the elements of internal control,to improve the efficiency of the use of fixed assets,and to improve the management level of fixed assets in public hospitals.In response to the promulgation of the national new health care reform policy,many public hospitals in China have begun to implement a series of relevant reform measures to put new medical reform into practice,and further increase the internal control management of fixed assets in public hospitals.In this paper,the situation of fixed assets management in a third-grade class-A hospital in a province is taken as the research object.The situation of the fixed assets management in public hospitals is deeply analyzed through the perspective of internal control and the factors of internal control.First,through reading the literature and theory of the accounting system of public hospitals at home and abroad,internal control of fixed assets and so on,we can improve the cognition of the related concepts and lay the foundation for the later study.Secondly,the present situation of the fixed assets management in A hospital and its internal control level are deeply investigated and analyzed from the angle of five elements of internal control.This paper analyzes the possible problems and causes in the A hospital fixed assets management process,and then,in view of the current situation and problems of the fixed assets management in public hospitals found in the research objects,five aspects are described in terms of shaping control environment,promoting risk control construction,standardizing control activities,unimpeding information communication system and strengthening control and supervision.In order to provide theoretical reference for the management of the fixed assets of other public hospitals in China,it is of great significance to avoid the loss of state-owned assets and the appreciation and appreciation of the state assets.